The 2012 Tax Relief Act provides an exemption from federal estate tax of $5,250,000 inflation indexed per spouse that is portable between spouses. If the first spouse to die does not use in whole or in part her or his...more
- American Taxpayer Relief Act Credit Shelter Trusts Estate Planning Estate Tax Exemptions
As discussed in a previous article, due to higher estate tax exemption, certain trusts previously established for purposes of avoiding estate taxes under the estate plan of a predeceased spouse may no longer be necessary in...more
- American Taxpayer Relief Act Credit Shelter Trusts Estate Planning Estate Tax Family Trusts Fiscal Cliff Trusts
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